Is the integrated report a potential source of information on sustainable value creation?

The International Integrated Reporting Framework, issued by the International Integrated Reporting Council in 2013, has been subject to much controversy. Despite its potential to provide information of sustainable value creation, controversies have arisen because of its misleading concept of “value”, which focuses on value creation for financial stakeholders, rather than society, and its lack of obligation to report on environmental damages (De Villiers et al., 2017; Flower, 2015; Thomson, 2015). Therefore, we investigate the type of information disclosed on sustainable value creation in a sample of international integrated reports.